2002 (2) TMI 885 - AT - Central Excise

Summary

The appeal was filed against the order-in-appeal reversing the order-in-original for confiscation of goods, duty demand, and penalty. The issue was whether re-drawing copper wire from rods amounts to manufacture. The Commissioner (Appeals) ruled it did not, citing relevant case law. The appeal was dismissed as the impugned order was found valid, with no legal infirmity.